The characteristics of accounting in tourism catering industry and the differences between accounting in manufacturing enterprises. At present, China's general policy is to vigorously support the tertiary industry and try to weaken the proportion of primary and secondary industries in the total industry, so the tertiary industry represented by tourism and catering is chosen as the main argument for discussion.

Tourism catering service enterprises are independent accounting economic units that provide "special use value" for the society through tangible space equipment, products and intangible service utility to meet people's growing needs materially and spiritually.

tourism and catering service enterprises specifically include travel agencies, restaurants (hotels, inns), resorts, playgrounds, restaurants (halls), dance halls, beauty salons, bathhouses, dyeing shops, photo studios and other enterprises with various economic properties and various organizational forms.

The characteristics of tourism and catering service enterprises are as follows:

(1) Tourism generally does not create material products, but mainly provides services for tourists by using tourism resources, tourism facilities (including space and equipment) and products provided by other departments of the national economy, and its business activities are influenced by many factors such as economy, politics, culture, diplomacy and natural conditions.

(2) The catering industry has three functions: production, retail and service. Its production function is embodied in processing and cooking food and beverage products; Its retail function is embodied in selling purchased goods and catering products to consumers, and its service function is embodied in providing service places, service equipment and service labor for consumers to consume catering products.

(3) Service enterprises are non-industrial and non-commercial, and specialized employees usually provide skilled labor to meet people's material and spiritual needs.